Charity registralion number 303471 (England and Wales)
KENT COUNTYSCOUT COUNCIL
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

KENT COUNTY SCOUT COUNCIL
LEGAL AND ADMINISTRATIVE INFORMATION
Trusts9$
Mr DP H8tTIS
Ms J Grant
Mr DJ Everest
Mr NB Patel
Ms CJ KirkpatriGk
MrAM Bates
Mr J Martin
MrAR Hogben
Mr K Ridgway
Mr N Gearing
Mr JP Lucas
Mlss A Chllds
(Appolnted 14 Jun8 2024)
Charity numbèr (England and Wale$)
303471
Prlncipal address
Kent Scouts Actlvlty Centre
Lower Grange Farm
Sandling
Maldstone
Kent
ME14 3DA
Audltor
Robson Laidler Accountants Llmlted
Farnwood House
Fernwood Road
Je8mond
N8wcastle upon Tyne
NE2 1TJ

KENT COUNTY SCOUT COUNCIL
CONTENTS
Page
TnJstee5' report
Independent auditor's report
Statement of flnanclal actlvltl8S
Balance sheet
10
statemant of cash flows
11
Notes lo the financial statements
12-24

KENT COUNTY SCOUT COUNCIL
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees have the plea8ure in presenting their report and the audited financial statemen18 for the year ended 31
March 2025.
The financial statements have been prepared in accordance with the accounting policigs Bel out in the notes to the
fln8nclal statemants and comply wilh th6 charlty's gov@rnlng document, th& Charities Act 2011, th6 Charftl&s SORP
IFRS 102) (second edillonl, "Accounting and Rgporting by Charilles: Statement of Rocomm@ndod Practlca
appllcable to charltles preparlng their accounts in accordance with the Financial Reporting Standard appllcable In
the UK and Republic of Ireland (FRS 10218nd the Financial Reporting Standard in the UK and Republic of Ireland
IFRS 102) (March 2018).
Obj¢rtivg$ and actlvitles
The purpose of Scouting exlsts lo actively engage and support young people in their personal development,
ampowerlng them to make a positive contribution to sociaty.
Th6 values of Scouting
As Scouts wg are guided by th8se valu8S'.
Int6grlty . We act with integrity,. we are honest, trustworthy and loyal.
Rèspect - We have self-respect and respect for others.
Care - We support others and fake care of the world In which we Ilva.
Bellof - We explore our faiths, beliefs 8nd attitudes.
Co-operation - We make a positive difference" we co-operats with others and make friends,
Th8 Scout Method
Scouting tskes place when young people, in partnership with adults, work together based on the values of Scouting
and..
enjoy what they are dolng and have fijn;
take parl in activities indoors and outdoors.
learn by dolng.,
share In splrilual reflection.
take responsibility and make cholces.
und8rlake new and challenging activiti8s', and
maka and liva by thair promisa.
The ¢lose Ilaison between County Lead Volunteer and Dlslrict Lead Volunteers typifies the support provlded for
leaders, as do the links bel￿een Local Training Manager8 and the Scout Districls. The County Team also provide
activities and equipment which are not available at local level. and try to give as many young people as possible th8
opportunity to participate in such artivilles, and to develop new skills.
The County méats tha Ch8rlty Commission's public banèfit criteria undar both the advancamant of aducatlon and
tha advancement of citizenship or community dav&lopment headlngs. We ara convlnced that Scouting provldès
relevant actlvities for young people, thereby beneffttlng the public at large. Although modest subscriptlons and low
charges for extra activities should encourage membershlp. places for new members may not always be available
due to a shortage of leaders. or tD the current leaders, existing heavy ¢ommitments' a shortage of suitable prernis8S
or locations for meetings and other a¢tlvlJes Can also be a problem.

KENT COUNTY SCOUT COUNCIL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and performance
Scouting in Kent Continues lo provide varied 8nd exciting activities for the young people in Scouting to experience
including but not limlted to cllmbing, archery, and mi¢Trlighting for all age groups. Over the year, a wide range of
activities were dellvered providlng valuable experiences for rrembers across all sections. These Included the
Explorer's Big Weekend, Christmas parties for Beavers, and Cubs, adventure days at Lower Grange Fa￿, winter
walks for Beavers, and hill walking training sessions for the adult volunteers.
From a financial point of view, these a¢livities were successfvlty managed, ensurlng value for money whlle offering
enriching experiencos for young people and volunteers. A deposit payment was also made for a new microlight,
r&fl8cting ongoing inv8stment in adventurous activities and the County's commitm8nt to providlng 8 unique
gxparienco forth6 young pgoplg of Kent.
Lower Grange Farm saw Significant investment in the 8ite with a number of major projects being undertaken and
completed throughout Ihe year. The courtyard was re-done and completed in Octobgr 2024 which has compl8tely
rjlevated the bam and stable area. The team also Created and finlshed the tented village area, providing excellent
amping accommodation for our resldèntlal booklng¥ and we also saw the pond area belng ulilised for water
activities. As such, the site underw8nt quite a Iransformalion, and this is r@fl8ct8d in th8 total income for 2024125
which was the bigg6st since Lower Grange Farm opened
a tru8 testament to th8 hard work of th8 Staff and
volunteers.
Financial review
Th9 awunls for tha y8ar 6nded 31 Ma￿h 2025 show total In¢ome of £1.Q6m in 2024125 ¢ompared to £1.99m In
2023124.
Incom8 from donations andlggacies decr6as6d to £11k in 2024125 from £46k in 2023124.
Income from charitable activitles ha5 decreased to £0.73m in 2024125 from £1.15m in 2023124. Kent Scouts,
primary sourc8 of funding is th8 annual membership subscriptions received, in addition to other 8vents such as th8
Kent Intemalonal Jambore8 which occurs ev8ry four y8ars. Preparation for Kent Internatlonal Jamboree 2025
began In thls financial year, and accounts for an increase in income recelved as a result,
Other trading activities incomB increased ID £284k in 2024125 from £275k in 2023124 as Lower Grange Farm
contlnuèd, as In prevlous years. to go from strength to strèngth raflecting the hard work that goes in to running the
slte, attractlng new customers and malntalnlng exlsllng customer loyalty,
Total exp8nditure decreased in-line with Ihe drop In income, to £1.14m In 2024125 from £1.61m In 2023124. The
Charlty held total fund balances at 31 March 2025 of £2.33m. Of these fund balances £0.02m are represented by
restricted funds, £1.76m by designated funds, and £0.55rn in general unrestricted reserves. Designated funds
include a fixed asset fund of £1.56m which repr888nt8 the valu8 of th8 Charity's tangible fixed assels. All othor
daslgnated funds ar& 8xpaclgd to ba utllls8d In due coursa.
Re89n￿S policy
Durlng th8 pravlous yaar Trustees ravlawad the Charlly's raservas pollcy, and Increaséd thls to cover 6 months of
no Income whlch Is estlmatad at £100,000 to cover unfor8s86n clrcumstancés, and budget variances. This
contlngency would also provide fundlng for capltal expendlture In excess of funds ralsed, and the depreciation
provisions. This amount has been set aside by the Trustees in a separate designated fund.

KENT COUNTY SCOUT COUNCIL
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans torfuture perlods
Growing and supporting Scouting remains. as ever, our main priority. Having had previous success wlth the Grow
50 campaign as well as working with Scout Headquarters to bolster growth, the County wlll contlnua to 8xplore nèw
ways to grow and support those groups alreody established to enable more young people wlthln Kent to access
Scouting.
The team at Lower Grange Farm will contlnue to develop the sit8, and th8 activttl@s offar8d to 8nsur8 that the
success story that has been Lower Grange Farm over the lastfew years contlnues.
Focus will also heavily be on the K6nt International Jambor@8 2025 Oc￿jrring in the first Weak of August 2025. Work
is woll Unde￿aY lo ensure that thg 9vent is a success, and continugs to b& a highlight of tha s¢oullng offer from
Kent County Scout Council.
Stru¢turOy gov8rnanc& and managom8nt
The charity Is controlled by its goveming document, a deed of trust and conslltutes an unlncorporated charlty.
The Kent County Scoul Council's gov8rning documents are those of The Scout Association. They consist of a Roy81
Charter, which in turn gives authorily to the Bye Laws of tho Association and The Policy, Organisatlon and Rulés of
The Scout Association.
The K8nt County Scout Council is a trust 8Stablish8d und8r its own rul88, which are common to all Scout8.
The trustees who served durlng the year and up to the date of slgnature of the flnanclal statements were:
Mr DP Harris
Mr JE Elllott
Ms L Thomton
Ms MES Glyn-Jones
Ms J Grant
Mr DJ Everest
Mr NB Patel
Ms CJ Kirkpatrick
MrAM Bates
MrA Trlll
MrJ Martin
MrAR Hogben
Mr K Ridgway
Mr N G88ring
Mr JP Lucas
Mlss A Childs
(R8slgn8d 31 May 20241
(Fieslgned 28 September 2024)
(Fiesigned 28 September 2024)
(Resigned 28 September 2024)
(Appolnted 14 June 2024)
Recrultment and appolntmgnt of trust88S
Th6 Trustaes ar8 appolntad in accordance wlth these rules al the Annual Genéral Meetlng, either by election or by
approval of thelr nomlnatlon. other trustees may be co-opted durlng the year to serve until tho next Annual General
Meeling. Most trust8&s hav& pr8viously served as Irus188s of Scout Groups or Distrlcls and ara therafore already
familiar with trust88 r8sponsibilities and wlth th8 governing documents.
The Kent County Scout Council is responsible for providing leadership, advice and support for all the Scout Districls
in Kent and, through them, all th8 Scout Groups in the County. The County Office at Sandling near Maidstone co-
ordlnates the flow of Infonnatlon to and from all the Scout Distrlcts and Groups. Volunteer leaders in the County
Team organlse agreed prograrnmes for leader tralning, activilles and events., they also publicise and promote
Scouting. The officers have the necessary authorily for day-to4lay management bul the ultimate r8sponsibililies for
general administration, including employment and legal compliance. resl wlth the Trustees.

KENT COUNTY SCOUT COUNCIL
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Th8 Trustees have identified the major risks to which Ih8y b81iav8 th8 County is 8XPOS8d; th8S8 hav8 b8en
reviewed. and systems are in place to mltlgate them.
The Ttv$tee8 thank all 18ad8rs who provide so much time and effort for the benefit of young people who are
members. W8 also thank ev8ryong who h8lp Scouting in less vlsible ways and all those who have provlded funds,
goods and servlces for the development of Lower Grange Farm.
Statamgnt of tru$toe$' rèsponslbllltlés
The trustees are responsible for preparing the Trustees, Report and the financlal stat8m8nts in accordanc8 wlth
applicable law and United Kingdom A¢¢ountlng Standards (United Klngdom Generally Accepted Accounting
Practica).
The law applicable tc charttles In England and Wales requires the trustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the Kent Scouts and of the incoming resources
and appllcatlon of resources of the Kent Scout8 for that year.
In preparing these financial statements, the Irusteos are required to-
select suitablg accounting polici85 and th8n apply them consistently-
observe the methods and princip18s in th& Charities SORP.
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any malerlal departures dlsclosed
and 8xplained in the financial st8temenls; and
prepare the financlal statamants on th8 going concem basis un18SS It is inappropriat8 to pr8sume that lh8 charity
will continue in operation.
The trustaas ara rasponslble for keeping sufficient accounllng records that discli)se with r8asonable accuracy al any
time the financlal pos111on of the Kent Scouts and enable them to ensure that the flnanclal statemants comply with
the Charilies Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provlslons of Ihe trust deed.
They are 8150 responsible for safeguarding the ass8ts of the Kent ScoLrts and hence for laking reasonable steps for
the prevention and dgt8ctlon of fraud and other Irrogularilies.
The
ust6
roved by the Board of Trustees.
rNB
Trustee
atel
Tru$to0
16 Sept8mb8r 2025

KENT COUNTY SCOUT COUNCIL
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF KENT COUNTY SCOUT COUNCIL
Oplnlon
We have audlted th& flnanclal ststements of Kent County Scout Council (the 'Kent Scouts,) for the year ended 31
March 2025 which comptise the statement of financial activities, the balance sheet, the statement of cash fk)ws and
notes to the financial statements, including significant accounting policies. The financial reporting framework that
has been applied In their praparation Is appllcabls law and Unlted Klngdom Accountlng Standards, Includlng
Financlal Reportlng Standard 102 The Flnanclal Rgportlng Standard appllcabl8 In the UK snd Rapubllc of Ireland
(United Kingdom Generally AC￿pted Accounllng Practlce).
In our opinion, the financial statements:
glve a true and fair view of the state of the chartty's affairs as at 31 March 2025 and of its Inc¢mlng resources
8nd application of resources, for the year then ended-
have bean prop8rly prapar6d in accordance wlth United Klngdom G8n8rally Accapted Accounllng Practice.,
and
have been prepared in accordance wlth the Charities Act 2011.
Basls for oplnlon
We conducted our audlt In accordance wlth Internatlonal Standards on Audillng (UK) {ISAs (UKI} and appllcable
law. Our responsibilities under those standards are further described in the Auditor's responsibilitles for the 8udif of
the fin8nGi81 statements 88Ction Df aur report. We are ind8p8nd8nt of th8 K8nt Scouts in accDrdanc& wtth th8 ethical
requlrements that ara ralavant to our audlt of tha flnanclal statements In tha UK, Includlng tha FRC'S Ethlcal
standard, and we have fulfllled our other ethlcal responslbllllles In accordance wllh these requlrements. We belleve
that the audit evidence we have obtslned is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have conc]uded that the Iruslees, use of the going concem basis of
accounting in th8 pr8paration of the financial statements is appropriat8.
Based on the work we have perfonned, we have not Identlfled any material uncertalntles relating to evenls or
conditions that, individually or collectively. may cast significant doubt on the Kent Scouts's abillly to continue as a
going conc8rn for a p8riod of at lea81 tw8lv8 months from wh8n the financial stat8m8nts ar8 authoris8d for issu8.
Our responsibilities and the responsibllltles of the trustees wlth respect to going concern are descrlbed in the
relevant sections of this report.
Other Infomiatlon
The other informalion comprises the Inforrnatlon included In the annual report other than the flnanclal statements
and our auditor's report thereon. The twstees are re8pon8ible for the other Information conlained within the annual
report. Our opinion on the financial stalements does not cover the other information and we do not express any form
of assurance conclusion Ihereon. Qur responsibility is to read the other information and, in dolng so, ronsider
whelher the other information Is materially in¢onsistonl with tho finan¢ia1 ststetnenls or our knowledge oblained in
th& coursa of the audit, or otherwise appears to be materially misstat@d. If we identify such material inconsistencies
or apparent material misslatemenls, w8 are requir8d to determine whether this gives rise to a matsrfal misstatem8nt
In the financial statements ihemselves. If. based on the work we have performed. we conclude that there is a
material mi88talement of thi8 Other information. we are required to report that fact.
We have nothing to report In this regard.
Mattgrs on whlch w8 are required to report by exception
We have nothing to report in respect of the following matters in relatlon to which the Charlties {A¢counts and
Reports) Regulations 2008 requires us to report to you if, in our opinion-
the infomiatlon given in the financial slatamants Is inconsistent in any material resp6Ct wilh the trustoes,
raport,, or
sufficient accountlng records have not been kept" or
the financial statements are not in agreement with the accounting records. or
we have not received all the information and explanations wg require for our audit.

KENT COUNTY SCOUT COUNCIL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF KENT COUNTY SCOUT COUNCIL
Responslbllltles of trustees
As explained more fully in the statement of Iwstees, responsibilities, the trustees are responslble for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as
th& trust8&s detarmlnÉ Is n8cessary to enablè tha prèparatlon of flnan¢lal statements that are free from matgrlal
mlsstat8mant, whether dua to fraud or error. In preparlng thè flnanclal statements, Ihe trustees are responsible for
assesslng the Kent Scout8'8 abllity to contlnue as a going concem, disclosing, as applicable, matters related to
going concern and using Ihe going concern basis of accounting unless the trustees either intend to caasè
oparatlons, or have no reali$tl¢ altematlve but to do $0.
Auditorfs responsibilities for the audit of the financial statements
We hav6 b88n appointed as auditor under s8ction 144 of the Charltles Act 2011 and report In accordance with the
Act and relevant regulatlons made or havlng eff6Ct thereunder.
Our obj8CtiV8s ar8 to obtain reasonabl8 assuranc8 about wh8th6r th8 financlal statements as a whola ara free from
material misslat8m8nt, wh8th@r due to fraud or &rror. and to ISSU8 an audltorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted In accordance
with ISAS (UK) will always detect a material misststernent when it exists. Misststements can arise from fraud or
8rror and are considered mat@rio1 if, individually or in the 8ggr8gal8, they could reasonably be expec18d to influ8nc8
the economlc declslons of us&rs tak8n on tha basls of th8se flnanclal statèmants,
The extent to which our procedures are capable of detecting i￿egUlar1ties, including fraud, is detailed below.
The risk of material misstatement due to error or fraud has been assessed in conJunGtion with how Internal controls
may mitigate any Such risk. These controls are reviewed as part of the audit by p&rfomFing systems walkthrDughs
ID 9nsurg they are oper81ing 8ff8ctivaly. Oth8r subst8ntivg tgsting is 8180 perfonned on 811 material balances and
thsrafora any Instances of non-compllancg should be Idanufled or considgrgd as insignffiGant. Manualjoumal entries
are scrutlnlsed by data anatytlcs software used as p8rt of the audrf.
A further description of our responsibilities is available on the Financial Reportlng Council's webslte at: https:11
www.fr¢.org.uklauditorsresponsibilifjes. This description forms part of our auditor's reF)Ort.
Other matiers
Your atlention is drawn to the fact that the charlty has prepared financial statements in ac¢tsrdan￿ with "Accounting
and Reporting by Charities.. Slatemenl of Recommended Practice applicable to chariti8s pr8paring their accounts in
accordance with th@ Financial Reporting Standard applicable in th8 UK and R8public of Iraland (FRS 102). (as
amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Pract1￿ Issued
on 1 April 2005 which is referred to in the extant regulations bul has now been withdrawn.
This has bean done In ord8r for tha flnanclal statamants to provide a tru8 and falr vlew In accordance with current
Ganerally Accepted Account]ng Practlce.
Use of our roport
This report is made solely to th8 charfty's trustaes. as a body, in accordance wlth Part 4 of the Charltles (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so that we mlght state to the Gharity's trustees
those matters we ar8 required to slat8 to th8m in an auditor's report and for no othar pu￿os￿. To thg fiAllesl èxtent
P8miilt8d by law, we do not acc8pI or assum8 r8sponsibiltty to anyone other than the charity and tha charitys
trustees a8 a body, for our auditwork, for this report, orforthe opinions we have formed.

KENT COUNTY SCOUT COUNCIL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF KENT COUNTY SCOUT COUNCIL
Mlchael T Moran BA FCA (Sanlor Stat"utory Audltor)
For and on bahalf of Robson LaldlerAccountants Llmltad, StatuloryAuditor
Chartered AcGountsnts
Farnwood Hous8
Fernwood Road
Jesmond
Newcastle upon Tyne
NE2 1TJ
16 September 2025
Robson Laidler Accountants Llmited 1$ 8ligibl& for appolntmènt as auditor of tha K8nt Scouts by vlrtu8 of its eligibillty
for appolntment as audltor of a company under séctlon 1212 of the Companl8s Act 2006.

KENT COUNTYSCOUT COUNCIL
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current flnanclal year
UnrestrlGled
funds
2025
Restrlcted
fund8
2025
Total
Total
2025
2024
Notes
Incoma and endowments from:
Don8llons and legacies
Charilable activitie5
Other trading activities
Investments
Other income
756
725,224
284,266
43,884
9,916
10,672
725,224
284,266
43,884
46,118
1,147,200
275.442
26,976
491,736
Totsl Income
1,054,130
9,916
1,064,046
1,987,472
Expanditure on:
Charltable aCdvI￿es
1,140,715
1,628
1,142,343
1,608,369
Total exp8nditure
1,140,715
1,628
1,142,343
1,eoe,369
Net In¢omel(expendlture) and movement In funds
186,585}
8.288
178,297)
381,103
Raconclllatlon of funds:
Fund balances at 1 April 2024
2,396,627
11.350
2,4D7,977
2,026,874
Fund balan¢os at 31 March 2025
2,310,042
19.638
2,329,680
2,407,977
Tha statement of financial activitl8s includes all gains and losses recognis6d in th8 year. All income and 6XP6nditure
derive from contlnulng actlvltlas.

KENT COUNTY SCOUT COUNCIL
STATEMENT OF FINANCIALACTIVITIES {CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prlor flnanclal year
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
2024
Note$
Incomè and endowmants from:
Donatlons and lègacl8s
Charltable actlvltles
Other trading activities
Investm8nts
Other Income
35,888
1,147,200
275,442
26,976
491,736
10,230
46,118
1,147,200
275.442
26,976
491,736
Total Incoma
1,977,242
10,230
1,987,472
Expenditure on..
Charitable activities
1,595.879
10.490
1,606,369
Total expenditure
1,595,879
10,490
1,606,369
Net In¢omel(expendlture) and movement In funds
381.363
(260)
381.103
Reconciliation of funds:
Fund balanc&s al 1 AprlS 2023
2,015.264
11,610
2,026.874
Fund balancas at 31 March 2024
2,396,627
11,350
2,407,977

KENT COUNTY SCOUT COUNCIL
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Fixed assats
Tanglble assets
15
1.556.052
1,557,288
Currant assots
D&blors
Cash at bank and in hand
16
1,43e.778
2,303,744
553,330
1,561,720
3,740,520
2.115,050
Credltors. amounts falllng due wlthln
one year
17
(2,966,892)
(1,264,361)
Net current assets
773,628
850,689
Total assats18ss current liabilities
2,329,680
2,407,977
The funds of tho Kent Scouts
Restrlctad Incoma funds
Unrestrlcted fijnds
20
21
19,638
2,310,042
11,350
2.396,627
2,329,680
2,407,977
Th
anci
ents
ere approved by th8 trust8es Dn 16 S8plemb8r 2025
P Harrls
Trustee
Mr NB Patel
Trusteo
10

KENT COUNTY SCOUT COUNCIL
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flow8 from oporatlng actlvltlos
Cash generaled froml(absorbed by)
operations
24
729,615
(61,154)
Invostlng actlvltles
Purchase oftanglble flxed assets
Proceeds from disposal oftangible fixed
assets
Investment income recelved
(31,4751
494,000
26,976
43,884
Not cash g&norat8d from Invgstlng actlviti8s
12,409
520,976
Net cash generated from financing activities
Net Increase In cash and cash equlvalents
742,024
469,822
Cash and cash equival8nts at beginning of year
1,561,720
1,091,898
Cash and cash.equlvalents at end of year
2,303,744
1,561,720
11

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounllng pollc168
Charlty Informatlon
Kenl County Scout Council 18 a charity registered in England and Wales. registraÉian number 303471. It is
governed by three do¢umants'.
1) The Scouts Assoclation - Roy81 ¢harter 1912(as amended);
2) Th8 Policy, Organisation and Rules ofThe ScoutAssociation{POR)',
3) Constitution ofth9 Kent County Scout Council dated 20 September 2016.
The charlty's regislered office is the Kent Scouts Advlty Centr6, Lower Grange Farm, Grange Lane,
Maidston8, K8nl, ME14 3DA..
1.1 Accounting ¢onv¢ntlon
Th8 financial stal8m8nts hav8 been prepared in accordance with the Kent Scouts's De8d of Trust, th6
Charitles Act 2011, FRS 102 "Th8 Financial Reporting Standard applicabl8 in the UK and R8public of Ir8land"
{'FRS 102,1 and the Charilies SORP "Accounting and Reporting by Charities: Ststement of Recommended
Practice applicable to charities preparing their accounts In accordance wth the Flnancial Reporting Standard
applic8b18 in th8 UK and R8public of Ireland (FRS 1021" (8ff8CtiV8 1 January 2019). Th8 K8nt Scouts is a
Publlc Beneflt Entity as dèflned by FRS 102.
The financial slalements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo
the extent required to provide a true and fair vi8w. This departure has involved following the Statement of
Recommended Practice for charfties applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations bul whlch has since been withdrawn.
The financlal ststemants ar& pr6par8d In st8rflng, which is the functlonal currancy of tha Kant Scouis.
Monelary emounts In these flnanclal statements are rounded to Ihe nearest £.
Tha financial statemenls have been prepared under the historical cost convention. The principal accounting
pollcies adopled are set out below.
1.2 Going ¢oncern
At the lime of approving the financial ststements, the trustees have a reasonable expectation that the Kent
Scouts has adequate resources to continue in operatlonal existence for Ihe foreseeable future. Thus the
Iwsl8es"continue to adopt the going concern basis of accounting in preparing Ihe financial stal8m8nts.
1.3 Charitablo funds
Unr6Stricted funds ar8 available for use at the discrgtion of the trustees in furtherance of their charitabl@
objectlV8S.
Restricted funds ara sublect to spacific conditions by donors or grantors as to how th8y may ba us8d. Th8
purposes and uses of the restricted funds are s8t cut in th8 notés to th8 financial slat6ntsnts.
Endowmenl funds ar8 subject to SP8cific conditions by donors that the capital must be maintained by the K8nt
Scouls.
1.4 Income
Income is recognised when the Kent Scouts is legally entit]ed t¢ it after any performance conditions have
baan met, tha amounts can ba maasured r61iably, and it is probab18 that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Kent Scouts has been
notified of the donation, unless p9rforMan￿ conditlons require deferral of th8 amount. Income tsx r8coverabl8
in relation to donations recetved under GiftAid or daads of covenant is rocognlsad at the tlme of the donation.
12

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng poll¢les
(Contlnuod}
Legacies are recognised on receipt or 0th8rwi8e if the Kent Scou18 has been notrfied of an impending
distribution, tha amount 1$ known, and re¢elpt is axpacted. If the amount is not known, the lega¢y is Ireated as
a contingent asset.
1.5 Expendlluro
Expendilure is re¢ognlsed once there Is a legal or constructive obli9ation to transfer economic beneflt to a
third party, it is probable that a transfer of e¢onoml¢ benefils will be required in setUem6nt. and the amount of
th8 obligation can be measured reliably.
Expenditure is classified by a¢tlvlty. The costs of each activity are made up of the total of direct Costs and
shared costs, including support cosls involved in undertaking each activity. Direcl costs attributable to a single
activity are allocat8d directly to that activity. Shared costs which contribute to more than one activily and
support costs whlch are not attributabl8 to a singl8 activity ara apportEonad b&twaen those advities on a basis
conslstent wlth the use of resources. Central staff costs are allocated on Ihe basls of tlme spent, and
depreclation charges are allocated on the poriion of the asset's use.
1.6 Tangible r￿ed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cosl or valuation. n@t af
depreciation and any impairment losses.
D8preciation 18 recognised so as to writ6 off the cost or valuation of ass6ts less their rnsidual valu8S Over their
useful Ilvès on the followlng bas&s'.
Fre8hold18nd and buildings
Scout equim8nt
other equipment
20/0 Straight lin8
25% Stralght Ilne
25 10 Stralght Ilne
The gain or loss arising on the dlsposal of an asset is determined as the difference between the sale proceeds
and the carrylng value of the asset, and is recognlsed In the statement of financial activities.
1.7 Impalrment of flxed assets
At each reporiing end date, the Kent Scouts reviews the carrying amounts of its tsngible assets to d8t8rmine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset Is estlmated In order lo determine the extsnt of th8 impairment
loss lif any).
1.8 Cash and cash oqulvalents
Cash and cash equivalents include cash In hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or18&8, and bank overdrafts. Bank overdrafts ara shown
within borrowlng$ in currant liabllitles.
1.9 Financial instruments
The Kenl Scouts has elected to apply the provisions of Section 11 'Basic Financial Instruments, and S6Ctlon
12 '0ther Financial Instruments Issues, of FRS 102 ID all of its financial instruments.
Flnanclal Instruments are recognised in the Kent Scouts's balance shagt when tha Kent Scouts become8
party to th8 conlractual provisions of tho Instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, whon
there 18 a leg8lly enforcgable right to Set off the recognls8d amounts and there is an int8ntion to settl8 on a nat
basi6 or to realise Ihe asset and settle the liability slmultaneously.
13-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policie8
(Continued)
Baslo financi8188$9ts
Basic financial 8sset$, whlch In¢lud8 debtors and cash and bank balances, are Inltlally measured at
transaction prlce Including transactlon costs and are subsequently carried al amortlsed cost uslng the effeclive
int8resl method unless the arrangement constitutes a financing Iransaction, where the Iransaotion is
measurad at the present value of the future réc81Pts dlgcounted at a market rata of inte￿$t. Financial a88ets
classlfied as receivable within one year are not amortised.
8a$i¢ linan¢lal Ilabllltles
Basi¢ finan¢lal Ilabllltles, Includlng cradltors and bank loans are Inltlally recognlsed at transactlon prlce unlass
the arrangement constltutes a flnanclng transaction, where the debt instrument Is measured at the present
valu8 of the futur8 paytnents discounted at a market rate of interest. Financial liabilities classified as payab18
wlthln ona y8ar ar6 not amortised.
Debt instrumenls are subsequently carried at arnortised ¢osl, using Ihe effective int6re5t rate method.
Trada cradltors are obllgations lo pay for goods or s@rvicès that hav8 b8en acquired in tho ordinary course of
operatlons from suppllers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and sub88quently rneasur8d 81 amortised (x)8t using th8 8ff8CtIV8 Int8r881 method.
Dereoognition of financlal liabllltles
Financi81 liabilities are d8recognised when the Kent Scauts's contractual obligalions expirg or are discharged
or cancéllad.
1.10 Employee benefits
The cost of any unus&d holiday entitl8ment is recognisad in th8 period in which the employee's services are
recelved.
T8rmin81ion b8n&fits ar8 r8cognis8d immediately as an expense when the Kenl Scouts is dgmonstrably
¢ommitled to terrrlnata the amploym&nt of an employee or to provide lermination b@n8fits.
1.11 Retiremènt benefits
Paymants to dafinad contrlbutlon rgtlremont benefit schemes ara charged a8 an expense as they fall due.
Critical accountlng estimates and Judgements
In the appllcatlon of the Kent Scouts's accounting policies, the trustees are required lo rnake judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and a6sociated assumption8 are basod on historical experience and other
factors that are considered to be relevant. Actual results may dlffer from thase estlrnatgs.
The estimates and underlying assumptions are revlewed on an ongolng basis, Revisions to ac¢ounling
estimatas ar& racognisad in tha p@riod in which Ihe eslimale Is revised whore tha r6vision aff8Cts only that
period, or in thé perlod of tha ravlslon and futura pariods whare tha rgvision affocts both current and fijtura
periods,
14-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Ineome from donatlon8 andlogacleg
Unrestrlcted Reslrlcted
funds
funds
2025
202S
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Donallons and glfts
Lega¢igS
Grants
(4,591)
9,916
5,325
6,263
6,283
10,230
29,825
10,230
5,347
5,347
29,625
768
9.916
10.672
35.888
10,230
46,118
Grants
Cobtree Trust
Reconnect- County Fun
Day
UKYouth Fund
Love Where You Live
Fund
4,825
4.825
3,600
3,600
522
522
24,525
24,525
1,500
1,500
5,347
5.347
29,625
29,625
A donatlon made last year to the Dean Hardlng Fund and Classed as an unrestrfctsd donation has this year
baen moved into the correct fund.
In¢ome from charitable actlvltles
Unrestricted Unr8strlctod
funds
funds
2025
2024
Lower Grange Farm
Lower Grangè Farm actlvitlas
469,790
409,5q5
Scoutlng
S8Ctional Groups
Global
Duk8 of Edinburgh
Badges
other adventurous activities
22,887
152,43Q
15,297
516
64,304
101,280
583,307
15,240
857
37,001
725,224
1,147.200
15-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Incomo from othor trading a¢(tvitle$
Unroslricted Unrestricted
funds
funds
2025
2Q24
Lower Granga Farm rantal Incoma and v8nue hir8
Membershlp subscrlpllons
103,487
180,779
84,599
190,843
Oth8r tradlng actlvltles
284.268
275.442
Incoma from Investmonts
Unrestricted Unrestricted
fund8
funds
2025
2024
Intorest re¢elvabla
43,884
26,976
other Income
Unrestricted Unr68trlcted
funds
funds
2025
2024
Net gain on dlsposal of tsnglble fixed assets
491,736
16-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charltable actlvltles
Lowor
Grange
Farm
2025
Scoutlng
Total
Lowèr
Grange
Farm
2024
Scou￿ng
Total
2025
2025
2024
2024
Direct costs
staff costs
D8pr8ciatlon and
Impairment
Lower Grange Farm
activiti
Sectional groups
Global events
Duke of Edinburgh
Badges
Other adventurous
activitl8S
Dlstrlct laadership. advice
and support
Bad debts
261.362
102,484
363,846
213,130
93,491
306.621
29,712
3,000
32,712
37,997
3,000
40,997
336.730
336,730
32,291
156,017
15,119
339
334.956
334.956
112,304
6D4,710
16,262
153
32,291
156,017
15,119
339
112,304
604,710
16,262
153
85,308
85.306
72,549
72.549
102,105
102,105
81,248
81,248
457
457
627,804
496,661
1,124.465
586.540
983,717 1,570.257
Grant funding of activilies
Is88 note 9)
1,600
1.600
Sharo of 8UPPOrt and governance costs (see note 10}
Support
9,091
Governance
8,787
9,091
8,787
4,773
29,739
4,773
29,739
627,804
514,53g 1,142,343
588,540 1,019,829 1,606,369
Analysis by fund
Unrestricted funds
Restricted funds
626,176
1,628
514,539 1,140,715
1,628
586,540 1,009,339 1,595.879
10,490
10,490
827,804
514,539 1,142,343
586,540 1,019,829 1,606.369
Grants payable
Scoutlng
2024
Grants to institutions:
Scout Groups
1,600
No grants have been paid lo any institutions In thé cutrént year.
17-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Support Costs allocated to a¢tivitie$
2025
2024
Trustee expendlture
Governance costs
9,091
8,787
4,773
29,739
17,878
34,512
Analysed bolw88n:
Scoulng
17,878
34,512
2025
2024
Governance costs comprlse:
Audit fees
Legal and professional
7,616
1,171
9,105
20,634
8,787
29,739
11 Net movement in funds
2025
2024
The net movement in funds Is stated after ¢harglngllcreditingl-
F88s payab18 for th@ audit of th8 charity's financial stat6m8nts
Depreclallon of owned tanglble foced assets
Lossl(profil) on disF)osal of tangible fixed asse18
7,616
32,712
9,105
40.997
(491,736)
12 Trust88¥
During the year ended 31 March 2025 non8 of the Trust88s {or any persons conn8ctad with them) racelved
any or other benefits {2024 . £Nill.
During the year ended 31 March 2025, expenses totalling £7,779 (2024 £1,404} were reimbursed or pald
directly to 8 Trustees (2024 . 7 Trustees). in respeGt of travel and subsistence.
13 Employae$
The average monthly number of employees during the year wa8:
2025
Number
2024
Number
Employees
18
17
18-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Employees
{Contlnuadl
Employment ¢o$ts
2025
2024
Wages and salaries
Social security costs
Other pension c0818
338,209
19,403
6,234
285,613
15,603
5,405
363.846
306,621
Due to the way the Cha￿tY operates the trustees conslder that Ihey are the only key management personnel
and since no trustee has been remunerated nor received any benefits during the year then there are no key
managamanl personnel disclDsure8 to include {2024 £Nil).
There were no employees whose annual remuneratlon was more than £60,000.
14 Taxatlon
Th8 charity is exempt from taxation on its activities because all its income is applied for charitsble pu￿09eS.
15 Tanglble fixed assets
Freehold land
and buildings
Scout
equimenl
other
e4uiprnent
Total
Cost
At 1 April 2024
Addl￿OnS
1,737,536
25.786
255,359
3,890
188,332 2,181.227
1,799
31.475
At 31 March 2025
1,763,322
259,249
190,131 2,212.7Q2
Depreciation and Impaimient
At 1 April 2024
Depreciation Charged In the year
213,046
17.272
249,359
3,000
161,533
12,440
623,938
32,712
At 31 March 2025
230,318
252,359
173,973
656,650
Carrying amount
Al 31 March 2025
1.533,004
6,890
16,158 1,556,052
At 31 March 2024
1,524,489
6,000
.26,799 1,557,288
Included within freehold property Is freehold land at cost of £897,55512024: £897,555), which has not been
d8preciat8d.
19-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Debtors
2025
2024
Amounts falllng due wlthln one year:
Trade debtors
Oth8r debtors
Prepayments and a¢cru8d In¢ome
1,1eo,325
197
276,254
460,647
197
92,486
1,436,776
553,330
17 Credllors: amounts falllng due wlthln one year
2025
2024
Note8
Deferred income
Trade creditors
Other creditors
Accruals
18
2,930,615
16,8D1
11,016
8,460
1,202,360
41.893
11.758
8,350
2,966,892
1,264.361
18 Deferred income
2025
2024
other defarred Incomo
2,930,615
1,202.360
Deferred incom8 is included in the financial statem6nts as follows:
2025
2024
Deferred Incomg Is Included ￿thIn.
Current liabllities
2,930,615
1,202,360
Movements in th8 yaar..
Deferred income at 1 Aprll 2024
Released from previous periods
R8sourcos deferred In th8 yaar
1,202,36Q
1,539,371
11,202,360) (1,539,371)
2,930,615
1,202,360
Daf6rred Incom8 at 31 March 2025
2,930,615
1,202,360
19 Retlrement beneflt schemes
2025
2024
D8fin6d contribution scherne8
Charge to profrt or loss in respect of defined contrtbution schemes
6,234
5,405
.20-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Retlromant bgngflt $¢hamès
{ConUnu8dl
The Kent Scouts operates a defined contribution pgnsion s¢hgmo for all qualifying employees, Tha assets of
the scheme are held Separately from those of the Kent Scouls in an independently adminlslered fund.
20 Restrl¢ted ftinds
Tha rastrlctad funds Df the charity comprise the unexpended balance8 of donations and grants h8ld on tru8t
subject to spocific conditions by donors a8 to how they may be used.
At 1 Aprll
2024
Incomlng Resources At 31 March
resourc88
8XP8nded
2025
Barry Thomas
IT Development
Dean Harding
946
174
18.518
174
10.230
9.916
{1,6281
11.350
9,916
11,6281
1S,638
Prevlous year:
At 1 April
2023
Incoming
resourcos
Resourc63 At 31 March
oxponded
2024
Barry Thomas
IT Development
Early Y8ars - Squirrels
Reconnect County Fun Day- Scouts
Re¢onnect County Fun Day- Public
Dean Harding
946
174
174
6,490
2,000
2,000
(6,490)
(2,000)
(2,000)
10,230
10.230
11,610
10,230
(10,490)
11.350
Restrfct8d fvnds are held for the followlng purposes..
Barry Thomas - Fund represents donations received to help disadvantaged Scouts to attend major events and
Jamborees.
IT development - Fund represents a grant recetved to improve infomialion technology systems at Lower
Grang6 Farm.
Early Years - Squlrrels - Fund represents a grant recelved to aid promotion of incluslve high quallty early year
learning, and development in partnershlp with Kent S¢outs.
Reconnect County Fun Day - Scouts - Fund reprosents a grant received to anable a County fun day to b&
held in July 2023 to help our SCDUting membership reconnect with their pre-pandemic lives.
R6connact County Fun Day- Public- Fund rap￿Sents a grant rec&iv6d to enabla a County fun dsy to bs held
in August 2023 to help our 5GOUting lo¢al Communltlgs reconnact with thelr pre-pandeml¢ lives.
Dean Harding - Fund r8pr8S8nts a grant r8C8ived to enable disadvantaged young people to visit Disneyland in
Florfda.
21

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Unrestrlcted funds
Th8 unrestricted funds of the charity comprl$e the unexpendod balances of donations and grants whlch ara
not subject to spe¢rfi¢ conditions by donors and grantors as to how they may be used, These include
designated funds which have been set aslde out of unrestricted funds by the trustees for 8pecffic purpos88.
At l Aprll
2024
Incomlng Resour¢es At 31 March
resources
expended
2025
Fixed asset fund
Kenl International Jamboree, & Worfd Scout
Jambor8e188ders fund
Growth, & devglopment initiatives fund
Lower Grange Fami - Development, a¢tivilies,
& facilities fund
Emargency dasignated fund
Freemasons bursary fund
Love )Nh6re You Live fund
G8n8ral funds
1,557,288
31,475
(32,711)
1,556,052
104,650
109
104.650
109
73,738
100,000
(73,738)
100.000
100
500
(400)
(913)
11,032.953)
913
559,929
1.Q22.155
549.131
2,396,627
1,054,130
11,140,715)
2,310.042
Previous year:
At 1 April
2023
Incoming
resource8
Resourcos At 31 March
expanded
2024
Fixed ass8t fund
Kent International Jamborea, & Worf Scout
Jambcree leasders fund
Growth, & development inltiatives fund
Lowar Grang8 Farm - Davelopm8nt, actlvlties,
& facllltles fund
Em6rg6ncy designated fund
Cobtr86 Trust fund
UK Youth fund
Love Where You Live fund
G&n@ral funds
1,600,549
143,261)
1,557,288
34,623
40,QOQ
70,Q27
139,891)
104,650
109
112,657
100,QOO
11,262
150,181)
73,738
100,000
3.6QO
24,525
1,5QO
1,936,355
{3,600}
124,525}
(587}
(1,503,861)
913
559,929
127,435
2,015,264
1,977,242
(1,595,879)
2,396,627
-22-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Unr•strlcted funds
(Contlnued)
Designat8d funds arg held for Ihe followlng purposes:
Flxed asset fvnd - Thls ropr858nls th@ net book value of tha tangibl6 fix8d assets paid for from unrestricted
general funds.
Kent International Jamboraa fund This r8presents funds held for the Kent Intemalional Jamboree occurrlng
once every four years. The naxt Jambore8 will be hald in August 2025. and the next sometime in 2029.
World Scout Jamboree leaders fund This represents fund5 held to support the leaders on the World Scout
Jamborea. The next Jamboree will b8 h81d in August 2027 in Poland.
Growth, & development inrf(iatives fund - Thls represents funds held to support part tlmè d6valopm&nl offlcers
working to grow scouting in local areas.
Lower Grange Farm - Development, a¢tlvltlas, & facllltles fund - This ￿preSentS GiftAid funds h8ld to further
the development of Lower Grange Farm.
Emergency deslgnatad fund This represgnts funds held to COV8r emergencies and is the equivalent to the
value of the reserves pollcy.
Freemasons Burs8ry fund- This represents funds held Éo benefit disadvantaged young people.
Love Where you Live fund - Thls represents funds to improve tha local anvlronm6nl.
Gen8ral funds This represents free r8serves readily available to the trustees to spend as they see fil in
accordance wlth the tharlty's oblectlv8S.
22 Anatysis of net assets betwgon fundg
Unrestrlcted
funds
2025
Restrlcted
funds
2025
Total
2025
At 31 March 2025:
Tanglble assets
Current assetsl(liabililies)
1,556.052
753.990
1,556,052
773,628
19,638
2.310,042
19,638
2,329,680
Unrestrlcted
funds
2024
Restricted
funds
2024
Totsl
2024
At 31 March 2024:
Tangible assets
Current assetsl(118bllltlas)
1,557,288
839,339
1,557,288
850,689
11,350
2,396,627
11.350
2,407,977
-23-

KENT COUNTY SCOUT COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Related party tran3action¥
There were no dls¢losabl8 related paty transactlons durfng the year {2024- none).
24 Cash generated froml{absorb6d by) operatlons
2025
2024
IDeficity8urplu8 for the year
(78,298}
381,102
Adjustments for:
Investrnent income recognised In staternent of financial activllies
Gain on disposal of tangible fixed assets
Deprecialion and impairment of tangible fixed assets
(43,884)
(26,976)
(491,736)
40.997
32,712
Nlovements in working capltal:
(In¢rease}Ide¢rease In dÉbtors
(Decrease)Ilncrease in creditors
Incr8as8lld8crea88) in d8ferr6d income
1883.446)
(25,724)
1,728,255
373,046
9,424
{337,011 }
Cash generaled froml(absorbed by) operallons
729,615
151.154}
25 Analysls of changes In net funds
The Kent Scouts had no malerlal debt durfng the yaar.
-24-